Service provided to charitable institutution

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This query is : Resolved

arun kumar av (Querist)

28 January 2015 Dear Sir

One of my client engaged in business providing Call centre services to charitable Institution for raising fund for there charity work.
As per notification 25/2012 Any service provided by charitable institution is exempt if it is registered under sec 12AA of income tax Act

whether my client need to collect the service tax on service provided to charitable institution . if not let me know the any notification in this regard

Please help me

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 January 2015 It is only certain services provided by charitable institutions are exempt but services provided by you to charitable institutions are not exempted. Your client need to collect service tax on such services provided to charitable institutions.

@*CS Siddharth Bumb. *

@*CS Siddharth Bumb. * (Expert)

29 January 2015 Wordings of Notification 25/2012 related charitable trust :

" Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities " is exempt.

It means that services provided TO chartitable institutions is not exempt. only services provided by Charitable institutions are exempt if they are covered u/s 12AA of income tax act

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